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Town of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… officials: Were using incorrect water usage overage rates since June 2017. As a result, they overbilled State … Key Recommendations Ensure the water usage overage rates charged to State Parks follow the contract and contract …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the … June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The … district public library that received its charter from the Board of Regents of the New York State Education Department …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Pearl River Fire District – Purchasing (2016M-407)
… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407State Comptroller DiNapoli Releases School District Audit
… financial institution that offered higher interest rates. Business officials did not develop and manage a comprehensive …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditCity of Norwich – Information Technology (2012M-254)
… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools with approximately 470 students, is governed by an elected … reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over … through January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268CUNY Bulletin No. CU-117
… Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular check Agency Actions Enter into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentWalton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Lake Placid Central School District – Claims Auditing (2016M-84)
… year total approximately $18.1 million. Key Findings The Business Manager prints signed checks prior to the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mGrand Island Central School District – Interfund Financial Activity (2016M-42)
… The Grand Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mVillage of Suffern – Budget Review (B24-6-3)
… complete report – pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
New York State Comptroller Thomas P DiNapoli released the following statement on Governor Hochuls Executive Budget proposal
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26State Police Bulletin No. SP-146
… deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( … deceased employee’s payroll check where a Next of Kin Affidavit and Report of Check Exchange forms have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-146-2012-2013-state-police-fitness-bonus-payment